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Dwelling House Relief. This is a relief, from inheritance tax (CAT) that applies to a dwelling house. A dwellinghouse is defined as a building or part of a building which is used as a dwelling.The dwelling house relief applies only to the part of the building used as a dwelling and includes grounds up to one acre.The relief is a full relief from inheritance tax, if the relief applies. dwellinghouse is defined as a building or part of a building which is used as a dwelling. The dwelling house relief applies only to the part of the building used as a dwelling and includes grounds up to one acre.
What is DWELLING-HOUSE? The house In which a man lives with his family; a residence ;the apartment or building, or group of buildings, occupied by a family as a place of residence.In conveyancing. Includes all buildings attached to or connected with the house. 2 Hil. Real Prop. 33S, and note.In the law of burglary. A house in which the occupier and his family usually reside,or, in other words, dwell and lie in. Whart. Crim. Law, 357.